RETALIATION GUIDE February 2018

1 -- RETALIATION GUIDE February 2018 TO: Retaliatory Tax GUIDE Users FROM: Matthew B. Todd, Legal Counsel Patricia E. Cook, Senior Paralegal RE: State Forms Volume II of the RETALIATION GUIDE is intended to help you identify the state tax forms used for collecting premium and retaliatory taxes. state tax forms are generally available online, and this chart refers you to the websites where you may view the forms. This c hart is a supplement to Volume I of the RETALIATION GUIDE . If you have any questions regarding the content listed for a state, you should request clarification from the contact or contacts listed for that state. If you have any questions regarding the printing and distribution of copies of any portion of the RETALIATION GUIDE , please contact an NAIC Customer Service Representative at (816) 783-8300 or Matthew B.

2 Todd Editor Legal Counsel Patricia E. Cook Assistant Editor Senior Paralegal The RETALIATION GUIDE is intended to provide helpful information about retaliatory and other taxes and assessments. The GUIDE is not intended to be cited as binding legal authority and does not constitute a formal legal opinion by the NAIC staff on the provisions of state law and should not be relied upon as such. Every effort has been made to provide correct and accurate summaries to assist the reader in targeting useful information. For further details, including any additional adoptions, the statutes and regulations cited should be consulted. RETALIATION : A GUIDE to State Retaliatory Taxes, Fees, Deposits and Other Requirements state tax FORMS Volume II February 2018 The NAIC is the authoritative source for insurance industry information.

3 Our expert solutions support the efforts of regulators, insurers and researchers by providing detailed and comprehensive insurance information. The NAIC offers a wide range of publications in the following categories: Accounting & Reporting Information about statutory accounting principles and the procedures necessary for filing financial annual statements and conducting risk-based capital calculations. Special Studies Studies, reports, handbooks and regulatory research conducted by NAIC members on a variety of insurance related topics. Consumer Information Important answers to common questions about auto, home, health and life insurance as well as buyer s guides on annuities, long-term care insurance and Medicare supplement plans. Statistical Reports Valuable and in-demand insurance industry-wide statistical data for various lines of business, including auto, home, health and life insurance.

4 Financial Regulation Useful handbooks, compliance guides and reports on financial analysis, company licensing, state audit requirements and receiverships. Supplementary Products Guidance manuals, handbooks, surveys and research on a wide variety of issues. Legal Comprehensive collection of NAIC model laws, regulations and guidelines; state laws on insurance topics; and other regulatory guidance on antifraud and consumer privacy. Capital Markets & Investment Analysis Information regarding portfolio values and procedures for complying with NAIC reporting requirements. Market Regulation Regulatory and industry guidance on market-related issues, including antifraud, product filing requirements, producer licensing and market analysis. White Papers Relevant studies, guidance and NAIC policy positions on a variety of insurance topics.

5 NAIC Activities NAIC member directories, in-depth reporting of state regulatory activities and official historical records of NAIC national meetings and other activities. For more information about NAIC publications, visit us at: 2018 National Association of Insurance Commissioners. All rights reserved. ISBN: 978-1-945655-38-8 Printed in the United states of America No part of this book may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic or mechanical, including photocopying, recording, or any storage or retrieval system, without written permission from the NAIC. NAIC Executive Office 444 North Capitol Street, NW Suite 700 Washington, DC 20001 NAIC Central Office 1100 Walnut Street Suite 1500 Kansas City, MO 64106 NAIC Capital Markets & Investment Analysis Office One New York Plaza, Suite 4210 New York, NY 10004 RETALIATION February 2018 state tax FORMS 1991-2018 National Association of Insurance Commissioners 1 ALABAMA Website: OPTins website: Contacts: Ann Strickland (334) 241-4154 Instructions: Companies have the option of submitting their tax returns in hard copy and making payment by check or submitting their tax returns and EFT payment through the NAIC OPTins program.

6 Companies filing in hard copy may obtain the forms from our website by clicking Forms listed under Companies. Belinda Williams (334) 241-4162 Todrick Burks (334) 241-4163 ALASKA Website: OPTins website: Contacts: Rebecca Nesheim (907) 465-2584 Instructions: Alaska requires the tax report and payments be filed and paid through OPTins, see Regulatory Order R 17-05. All certificates should be scanned and uploaded into OPTins as supplemental documents. RETALIATION February 2018 state tax FORMS 1991-2018 National Association of Insurance Commissioners 2 ARIZONA Website: OPTins website: Contacts: Susan Yepez (602) 364-3997 Instructions: 1. Click INSURERS from the top menu, and then select Taxes from the left-side menu. 2. Scroll down and open the Annual Taxes and Fees Datasheet for 2017 document and print the one or two pages relating to the tax/fee payer the Datasheet contains information essential to filing correctly.

7 3. From the INSURERS>Taxes web page, use the left-side menu to select the entity domicile and type (from the Datasheet). All insurers must use the NAIC OPTins system to file and pay taxes and installments see 20-224(K). Only use current forms (either from our website or from the NAIC OPTins website), even when amending prior-year tax reports. Mary Jordan (602) 364-3100 RETALIATION February 2018 state tax FORMS 1991-2018 National Association of Insurance Commissioners 3 ARKANSAS Website: OPTins website: Contacts: Accounting Division (501) 371-2605 Instructions: Arkansas has mandated the use of OPTins for companies to file and pay their 2017 Annual and Quarterly Premium Taxes, Antifraud Assessment and Financial Regulation Fee (not applicable to Surplus Lines Insurers at this time).

8 CALIFORNIA Website: Contacts: Instructions: Tax forms, instructions, and information are available directly on the first website listed above. Alternatively, from the Department of Insurance homepage, under Insurers, click on Electronic Funds Transfer (EFT) Programs. Next click on Tax Forms and Instructions/Electronic Funds Transfer (EFT) Payments, then select 2017 Tax Forms, Instructions and Information to access the appropriate forms. COLORADO Website: Contacts: Lorraine Pritchett (303) 894-2195 Instructions: The Division of Insurance is accepting only electronic filing of premium taxes. For questions, please go to RETALIATION February 2018 state tax FORMS 1991-2018 National Association of Insurance Commissioners 4 CONNECTICUT Website: Contacts: Barbara Collins Department of Revenue Services (860) 541-3225 Instructions: Click on Forms, then click on Forms by Tax Types, then click on Insurance/Health Care.

9 DELAWARE Website: OPTins website: Contacts: Jeannine Neal (302) 674-7339 Instructions: The Delaware Insurance Department has partnered with the NAIC in the use of OPTins for Online Premium Tax filing. The Department requires all companies including tax exempt companies that pay annual renewal fees to use OPTins to electronically submit Delaware premium tax and annual renewal forms and payments. OPTins is the method for submitting calendar year 2017 annual premium tax and fees. Captive insurers are unable to use OPTins at this time and can find tax and annual renewal forms by following these instructions. Under Businesses, click on Premium Taxes & Fees. Choose the necessary form listed under Other Tax Forms (filing not available through OPTins).

10 Ann Fletcher (302) 674-7383 DISTRICT of COLUMBIA Website: OPTins website: Contacts: Jessie Li (202) 442-8568 or 727-8000 Instructions: The Department of Insurance, Securities and Banking encourages all licensed insurers file premium tax returns through NAIC OPTins. The first link above provides direct access to the 2017 premium tax forms and filing instructions. RETALIATION February 2018 state tax FORMS 1991-2018 National Association of Insurance Commissioners 5 FLORIDA Website: Contacts: William Roberts Department of Revenue (850) 717-7658 Instructions: To access the most recent insurance premium tax forms, under Quick Links, click on Forms and Publications. Scroll down to Insurance Premium Tax. The FL insurance premium tax form is form number DR-908.